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1963 (5) TMI 53 - MADRAS HIGH COURTExtract: .......vy of a tax in respect of a sale, which is an outside sale, being inviolate, the Madras State cannot tax these sales. It follows that the order of the Board of Revenue is made upon an incorrect appreciation of the legal position and has to be set aside. The appeal is allowed. In the circumstances, there will be no order as to costs. Appeal allowed.
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